HM Treasury

Public spending & reporting

Whole of Government Accounts

WGA guidance and documents previously available at the www.wga.gov.uk website have been relocated here, please update your bookmarks.

Whole of Government Accounts (WGA) are full accruals based accounts covering the whole public sector to be audited by the National Audit Office.

WGA will consolidate the accounts of about 1300 bodies from within the central government, health service, local government and public corporation sectors.

Budget 2008 announced the Government's intention that WGA will be published for the first time for the 2009-10 financial year.

A provisional timetable and milestones for the 2009-10 WGA accounts production is available below.

Dear Consolidation Manager Letters

The guidance presented in these letters does not currently apply to the devolved administrations in Scotland and Northern Ireland.

For detailed guidance and the Excel NC-pack please follow the "Whole of Government Accounts - Guidance for Practitioners" link in the "Internal Links" section below.

Local Government in WGA

For specific queries on English local government issues relating to WGA, please contact wga.returns@communities.gsi.gov.uk at CLG.

Designation of local authorities in Scotland and Northern Ireland is for the Scottish Executive and Northern Ireland Executive. We currently expect all Scottish Councils, Police and Fire Joint Boards and all Northern Ireland District Councils to be included in WGA. Please see the external links section below for the Welsh Assembly Government and the CLG websites.

NHS Trusts in WGA

NHS Trusts should follow the guidance issued by the Department of Health - see the external links section below for the Department of Health Finance Manual.

Primary Care Trusts are within the Department of Health's Resource Accounting boundary and should follow the guidance issued by the Department of Health, and DCM letters to the extent that they apply.

The inclusion of NHS trusts in WGA in Wales and Health and Social Services Trusts in Northern Ireland will be the responsibility of the devolved administrations.

Acts of Parliament and Statutory Instruments

Some of the above documents are available in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website. For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.

External links

Internal Links

The background to and development of the WGA programme is set out in the two HM Treasury publications linked below

Government Estimates, Accounts and Reporting Team,
1st Floor, HM Treasury,
1 Horse Guards Road,
London, SW1A 2HQ

email: wga.team@hmtreasury.gsi.gov.uk

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